Role of Information Technology in improving the work of External Auditor, A Study of Jordan

Abstract

The purpose of this study was to investigate the IT usage rate among accountants in Jordan and the factors that affect the IT usage rate. The proposed model examines the impact of IT skills, IT education, and corporate categories on her use of IT. The researcher used a survey questionnaire and collected data from 96 external people representing companies operating in Jordan. All the responses from the people are analyzed in the SPSS software. A partial least squares (PLS) structural equation modelling approach was used to analyze the data and test the proposed model. As a result, it was found that IT skills and IT training significantly contributed to her IT utilization by external stakeholders. The originality of this white paper lies in the way it contributes to understanding the combined effects of IT knowledge and training to understand how to use IT. In addition, we develop our current understanding of the mitigating effects of Big 4 and non-Big four firm categories on the relationship between IT training and the external auditor's use of IT.